Renue Spa had the following balances at December 31, Year 2: Cash of $12,000, Accounts Receivable of $84,000, Allowance for Doubtful Accounts of $2,400, and Retained Earnings of $93,600. During Year 3, the following events occurred:

$2,400 of accounts receivable were written off as uncollectible. Renue unexpectedly collected $110 of receivables that had been written off in a previous accounting period. Services provided on account during Year 3 were $220,000. Cash collections from receivables were $222,018. Uncollectible accounts expense was estimated to be 1 percent of the sales on account for the period. Required: Organize the transaction data in accounts under an accounting equation. Based on the preceding information, compute (after year-end adjustment): (1) Balance of Allowance for Doubtful Accounts at December 31, Year 3. (2) Balance of Accounts Receivable at December 31, Year 3 (3) Net realizable value of Accounts Receivable at December 31, Year 3. What amount of uncollectible accounts expense will Renue Spa have for Year 3?